DCF 150.03(3) (3)Determining income imputed based on earning capacity. In situations where the income of a parent is less than the parent's earning capacity or is unknown, and in the absence of credible evidence to the contrary, the court may impute income to the parent at an amount that represents the parent's ability to earn, based on the parent's education, training and recent work experience, earnings during previous periods, current physical and mental health, history of child care responsibilities as the parent with primary physical placement, and the availability of work in or near the parent's community. If evidence is presented that due diligence has been exercised to ascertain information on the parent's actual income or ability to earn and that information is unavailable, the court may impute to the parent the income that a person would earn by working 35 hours per week for the higher of the federal minimum hourly wage under 29 USC 206 (a) (1) or the state minimum wage in s. DWD 272.03. As an alternative to imputed income, the court may order the parent who is not a custodial parent to search for a job or participate in a work experience and job training program, including the Children First program under s. 49.36, Stats. If a parent has gross income or income modified for business expenses below his or her earning capacity, the income imputed based on earning capacity shall be the difference between the parent's earning capacity and the parent's gross income or income modified for business expenses.
DCF 150.03(4) (4)Determining income imputed from assets.
DCF 150.03(4)(a)(a) The court may impute a reasonable earning potential to a parent's assets if the court finds both of the following:
DCF 150.03(4)(a)1. 1. The parent has ownership and control over any real or personal property, including but not limited to, life insurance, cash and deposit accounts, stocks and bonds, business interests, net proceeds resulting from worker's compensation or other personal injury awards not intended to replace income, and cash and corporate income in a corporation in which the parent has an ownership interest sufficient to individually exercise control and the cash or corporate income is not included as gross income under s. DCF 150.02 (13).
DCF 150.03(4)(a)2. 2. The parent's assets are underproductive and at least one of the following applies:
DCF 150.03(4)(a)2.a. a. The parent has diverted income into assets to avoid paying child support.
DCF 150.03(4)(a)2.b. b. Income from the parent's assets is necessary to maintain the child or children at the standard of living they would have had if they were living with both parents.
DCF 150.03(4)(b) (b) The court shall impute income to assets by multiplying the total net value of the assets by the current 6-month treasury bill rate or any other rate that the court determines is reasonable and subtracting the actual income from the assets that was included as gross income under s. DCF 150.02 (13).
DCF 150.03(5) (5)Adjustment for child's social security.
DCF 150.03(5)(a)(a) The court may consider a child's benefit under 42 USC 402 (d) based on a parent's entitlement to federal disability or old-age insurance benefits under 42 USC 401 to 433 and adjust a payer's child support obligation by subtracting the amount of the child's benefit received by the payee. In no case may this adjustment require the payee to reimburse the payer for any portion of the child's benefit. If the payer is receiving the child's benefit, the support amount is either the percentage standard applied to the payer's income or the amount of the child's benefit, whichever is greater.
DCF 150.03(5)(b) (b) If the shared-placement guidelines under s. DCF 150.04 (2) apply, the child's benefit is split between the parents in proportion to the amount of time the child spends with each parent. Add the proportion of the child's benefit that represents the proportion of time the child spends with the parent not receiving the benefit to the support obligation of the parent who is receiving the child's benefit. Support shall be determined as follows:
DCF 150.03(5)(b)1. 1. Determine each parent's monthly income available for child support under s. DCF 150.03 (1) (intro.). If a parent has one or more previous child support obligations, determine the parent's monthly income available for child support adjusted for the previous obligations as provided in s. DCF 150.04 (1). Include the parent's federal disability or old age insurance benefits under 42 USC 401 to 433 in that parent's income, but do not include the child's benefit under 42 USC 402 (d) in either parent's income.
DCF 150.03(5)(b)2. 2. Multiply each parent's monthly income available for child support by the appropriate percentage standard under s. DCF 150.03 (1).
DCF 150.03(5)(b)3. 3. Multiply each amount determined under subd. 2. by 150%.
DCF 150.03(5)(b)4. 4. Multiply the amount determined for each parent in subd. 3. by the proportion of time that the child spends with the other parent.
DCF 150.03(5)(b)5. 5. Multiply the amount of the child's benefit by the proportion of the time the child spends with the parent who is not receiving the child's benefit.
DCF 150.03(5)(b)6. 6. Add the amount in subd. 5. to the child support obligation calculated in subd. 4. for the parent who is receiving the child's benefit.
DCF 150.03(5)(b)7. 7. Offset the resulting amounts against each other. The parent with the greater child support obligation is the shared-placement payer. The shared-placement payer shall pay either the lesser of the amount determined in this subsection or the amount determined using the appropriate percentage standard under s. DCF 150.03 (1).
DCF 150.03 Note Note: The following example shows how the child support obligation is determined for a shared-placement parent who receives a child's benefit under 42 USC 402 (d):
DCF 150.03 Note Assumptions:
DCF 150.03 Note Two children
DCF 150.03 Note Parent A has placement 146 days or 40% of the year.
DCF 150.03 Note Parent B has placement 219 days or 60% of the year.
DCF 150.03 Note Parent A's current monthly income available for support is $2000.
DCF 150.03 Note Parent B's current monthly income available for support is $2500
DCF 150.03 NoteParent B receives a $1000 per month child's benefit under 42 USC 402(d) based on Parent A's entitlement to federal disability or old-age insurance benefits under 42 USC 401 to 433.
DCF 150.03 Note Calculation: - See PDF for table PDF
DCF 150.03(5m) (5m)adjustment for adoption assistance. The court may consider adoption assistance received by either parent under s. 48.975 (3) (a), Stats. If the shared placement guidelines under s. DCF 150.04 (2) apply, the adoption assistance should be split between the parents in proportion to the amount of time the child spends with each parent. Add the proportion of the adoption assistance that represents the proportion of time the child spends with the parent not receiving the adoption assistance to the support obligation of the parent who is receiving the adoption assistance. Support shall be determined as follows:
DCF 150.03(5m)(a) (a) Determine each parent's monthly income available for child support under s. DCF 150.03 (1) (intro.). If a parent has one or more previous child support obligations, determine the parent's monthly income available for child support adjusted for the previous obligations as provided in s. DCF 150.04 (1). Do not include the adoption assistance under s. 48.975 (3) (a), Stats., in either parent's income.
DCF 150.03(5m)(b) (b) Multiply each parent's monthly income available for child support by the appropriate percentage standard under s. DCF 150.03 (1).
DCF 150.03(5m)(c) (c) Multiply each amount determined under par. (b) by 150%.
DCF 150.03(5m)(d) (d) Multiply the amount determined for each parent in par. (c) by the proportion of time that the child spends with the other parent.
DCF 150.03(5m)(e) (e) Multiply the amount of the adoption assistance by the proportion of the time the child spends with the parent who is not receiving the child's benefit.
DCF 150.03(5m)(f) (f) Add the amount in par. (e) to the child support obligation calculated in par. (d) for the parent who is receiving the adoption assistance.
DCF 150.03(5m)(g) (g) Offset the resulting amounts against each other. The parent with the greater child support obligation is the shared-placement payer. The shared-placement payer shall pay the lesser of the amount determined in this subsection or the amount determined using the appropriate percentage standard under s. DCF 150.03 (1).
DCF 150.03 Note Note: Section 46.10 (14) (cm) 1., Stats., caps the amount that adoptive parent/s may be ordered to pay for child support to the amount of the adoption assistance.
DCF 150.03(6) (6)Determine child support before maintenance. If a payer will have obligations for both child support and maintenance to the same payee, the court shall determine the payer's child support obligation under this chapter before determining the payer's maintenance obligation under s. 767.56, Stats.
DCF 150.03(7) (7)Calculation of family support. When the standard under sub. (1) is used to calculate support under s. 767.531, Stats., the amount determined shall be increased by the amount necessary to provide a net family support payment, after state and federal income taxes are paid, of at least the amount of a child support payment under the standard.
DCF 150.03(8) (8)Expression of ordered support. The support amount shall be expressed as a fixed sum unless the parties have stipulated to expressing the amount as a percentage of the payer's income and the requirements under s. 767.34 (2) (am) 1. to 3., Stats., are satisfied.
DCF 150.03(9) (9)Trust. The court may protect and promote the best interests of the minor children by setting aside a portion of the child support that either party is ordered to pay in a separate fund or trust for the support, education, and welfare of such children.
DCF 150.03(10) (10)Dependency exemption. The court may order the payee to waive the federal dependency exemption provided that the payee's execution of the exemption waiver is made contingent on the receipt of child support payments.
DCF 150.03(11) (11)Deviation from the percentage standard.
DCF 150.03(11)(a)(a) Upon request by a party, the court may modify the amount of child support payments determined under sub. (1) if, after considering the factors in s. 767.511 (1m), Stats., as applicable, the court finds by the greater weight of the credible evidence that use of the percentage standard is unfair to the child or to any of the parties.
DCF 150.03(11)(b) (b) If the court under par. (a) modifies the amount of child support payment determined under sub. (1), the court shall state in writing or on the record the amount of support that would be required by using the percentage standard under sub. (1), the amount by which the court's order deviates from that amount, its reasons for finding that use of the percentage standard is unfair to the child or the party, its reasons for the amount of the modification and the basis for the modification as provided under s. 767.511 (1n), Stats.
DCF 150.03 History History: Cr. Register, January, 1987, No. 373, eff. 2-1-87; am. (1) (intro.), Register, August, 1987, No. 380, eff. 9-1-87; am. (1) (intro.), renum. (2) to (4) to be (4) to (6) and am. (5), cr. (2), (3), (7), Register, February, 1995, No. 470, eff. 3-1-95; corrections in (7) made under s. 13.93 (2m) (b) 7., Stats., Register January 2003 No. 565; CR 03-022: r. and recr. (1) (intro), (2), (3), and (5), renum. (4), (6) and (7) to be (7), (10) and (11), cr. (4), cr. (6), (8) and (9) Register December 2003 No. 576, eff. 1-1-04; corrections in (6), (7), (8). (11) (a) and (b) made under s. 13.93 (2m) (b) 7., Stats., Register June 2007 No. 618; corrections in (1) (intro.), (2) (b), (4) (a) 1. and (b) made under s. 13.92 (4) (b) 7., Stats., Register November 2008 No. 635; CR 08-066: am. (3) Register December 2008 No. 636, eff. 1-1-09; CR 16-075: am. (3), renum. (5) to (5) (a) and am., cr. (5) (b), (5m) Register June 2018 No. 750, eff. 7-1-18; CR 18-087: am. (5) (b) 7. Register June 2019 No. 762, eff. 7-1-19.
DCF 150.04 DCF 150.04Determining the child support obligation in special circumstances. Child support may be determined under special circumstances as follows:
DCF 150.04(1) (1)Determining the child support obligation of a serial-family parent.
DCF 150.04(1)(a)(a) Applicability. This subsection applies only if the support obligation being calculated is for children from a subsequent family or subsequent paternity judgment or acknowledgment. A parent may not use the provisions of this subsection as a basis for seeking modification of an existing order based on a subsequently incurred legal obligation for child support. A parent with a legal obligation to support a child in an intact family is a serial family payer for the purpose of calculating a support obligation for children from a subsequent family under the provisions of this subsection and s. DCF 150.04 (6) (c).
DCF 150.04(1)(b) (b) Determination. For a serial-family parent the child support obligation incurred for a marital or nonmarital child in a subsequent family as a result of a court order may be determined as follows:
DCF 150.04(1)(b)1. 1. Determine the parent's monthly income available for child support under s. DCF 150.03 (1) (intro.).
DCF 150.04(1)(b)2. 2. Determine the order of the parent's legal obligations for child support by listing them according to the date each obligation is incurred. For a marital child, the legal obligation for child support is incurred on the child's date of birth. For a nonmarital child, the father's legal obligation for child support is incurred on the date that paternity is legally established. For a nonmarital child in an intact family, it is incurred on the date of adoption or the date that paternity is legally established. For a nonmarital maternal child in an intact family, it is incurred on the child's date of birth.
DCF 150.04(1)(b)3. 3. Determine the first child support obligation as follows:
DCF 150.04(1)(b)3.a. a. If the parent is subject to an existing support order for that legal obligation, except a shared-placement order under s. DCF 150.04 (2), the support for that obligation is the monthly amount of that order.
DCF 150.04(1)(b)3.b. b. If the parent is in an intact family or is subject to a shared-placement order under s. DCF 150.04 (2), the support is determined by multiplying the appropriate percentage under s. DCF 150.03 (1) for that number of children by the parent's monthly income available for child support or, if applicable, determine support under sub. (2), (3), (4), or (5).
DCF 150.04(1)(b)4. 4. Adjust the monthly income available for child support by subtracting the support for the first legal obligation under subd. 3. from the parent's monthly income available for child support under subd. 1.
DCF 150.04(1)(b)5. 5. Determine the second child support obligation as follows:
DCF 150.04(1)(b)5.a. a. If the parent is subject to an existing support order for that legal obligation, except a shared-placement order under s. DCF 150.04 (2), the support for that obligation is the monthly amount of that order.
DCF 150.04(1)(b)5.b. b. If the parent is in an intact family or is subject to a shared-placement order under s. DCF 150.04 (2), the support is determined by multiplying the appropriate percentage under s. DCF 150.03 (1) for that number of children by the parent's monthly income available for child support or, if applicable, determine support under sub. (2), (3), (4), or (5).
DCF 150.04(1)(b)6. 6. Adjust the monthly income available for child support a second time by subtracting the support for the second legal obligation determined under subd. 5. from the first adjusted monthly income available for child support determined under subd. 4.
DCF 150.04(1)(b)7. 7. Repeat the procedure under subds. 5. and 6. for each additional legal obligation for child support the serial-family parent has incurred.
DCF 150.04(1)(b)8. 8. Multiply the appropriate percentage under s. DCF 150.03 (1) for the number of children subject to the new order by the final adjusted monthly income available for child support determined in either subd. 6. or 7. to determine the new child support obligation or if applicable, determine the new child support obligation under sub. (2), (3), (4), or (5). If multiple child support obligations reduce a serial-family parent's income to a level set forth in the schedule in ch. DCF 150 Appendix C, the court may combine the provisions of this subsection with the provisions for determining the support obligation of a low-income payer under s. DCF 150.04 (4).
DCF 150.04 Note Note: The following example shows how the child support obligation is determined for a serial-family parent whose additional child support obligation has been incurred for a subsequent family.
DCF 150.04 Note Assumptions:
DCF 150.04 Note Parent A's current monthly income available for child support is $3000.
DCF 150.04 Note Parent A and Parent B were married, had a child in 2000 and divorced in 2001. Parent A is subject to an existing support order of $450 per month.
DCF 150.04 Note Parent A remarries and has two children, one born in 2006 and the other in 2007, and remains an intact family.
DCF 150.04 Note Parent A was adjudicated the father in 2008 for a child born in 2005. Child support needs to be established for this child.
DCF 150.04 Note Order of parent A's legal obligation for child support.
DCF 150.04 Note First legal obligation: one child (2000) (divorce)
DCF 150.04 Note Second legal obligation: 2 children (2006 and 2007) (intact family)
DCF 150.04 Note Third legal obligation: one child (2008) (paternity)
DCF 150.04 Note Calculation: - See PDF for table PDF
DCF 150.04(2) (2)Determining the child support obligations of shared-placement parents.
DCF 150.04(2)(a) (a) The shared-placement formula may be applied when both of the following conditions are met:
DCF 150.04(2)(a)1. 1. Both parents have court-ordered periods of placement of at least 25% or 92 days a year. When calculating periods of placement based on “equivalent care” under s. DCF 150.02 (10), the total number of overnights may exceed 365. The period of placement for each parent shall be determined by calculating the number of overnights or equivalent care ordered to be provided by the parent and dividing that number by the total number of overnights in a year. The combined periods of placement for both parents shall equal the total number of overnights.
DCF 150.04(2)(a)2. 2. Each parent is ordered by the court to assume the child's basic support costs in proportion to the time that the parent has placement of the child.
DCF 150.04(2)(b) (b) The child support obligations for parents who meet the requirements of par. (a) may be determined as follows:
DCF 150.04(2)(b)1. 1. Determine each parent's monthly income available for child support under s. DCF 150.03 (1). In determining whether to impute income based on earning capacity for an unemployed parent or a parent employed less than full time under s. DCF 150.03 (3), the court shall consider benefits to the child of having a parent remain in the home during periods of placement and the additional variable day care costs that would be incurred if the parent worked more. If a parent has one or more previous child support obligations, determine the parent's monthly income available for child support adjusted for the previous obligations as provided in sub. (1).
DCF 150.04(2)(b)2. 2. Multiply each parent's monthly income available for child support by the appropriate percentage standard under s. DCF 150.03 (1).
DCF 150.04(2)(b)3. 3. Multiply each amount determined under subd. 2. by 150%.
DCF 150.04 Note Note: The 150% accounts for household maintenance expenditures duplicated by both parents, such as a bedroom, clothes, and personal items.
DCF 150.04(2)(b)4. 4. Multiply the amount determined for each parent under subd. 3. by the proportion of the time that the child spends with the other parent to determine each parent's child support obligation.
DCF 150.04(2)(b)5. 5. Offset resulting amounts under subd. 4. against each other. The parent with a greater child support obligation is the shared-placement payer. The shared-placement payer shall pay the lesser of the amount determined under this subd. or the amount determined using the appropriate percentage standard under s. DCF 150.03 (1). If the shared-placement payer is also a low-income or high-income payer, the court may combine the provisions of either sub. (4) or (5) with the provisions of this section.
DCF 150.04(2)(b)6. 6. In addition to the child support obligation determined under subd. 5., the court shall assign responsibility for payment of the child's variable costs in proportion to each parent's share of physical placement, and based upon a detailed list of the variable costs provided by the parties. Due consideration shall be given to a disparity in the parents' income and the transportation costs associated with each parent's respective periods of physical placement. The court shall direct the manner of payment of a variable cost order to be either between the parents or from a parent to a third-party service provider. The court shall not direct payment of variable costs to be made to the department or the department's designee.
DCF 150.04(2)(b)7. 7. A change in the child's variable costs shall not in and of itself be considered a substantial change in circumstances sufficient to justify a revision of a judgment or order under s. 767.59, Stats.
DCF 150.04 Note Note: The following example shows how to calculate the child support obligations of shared-placement parents.
DCF 150.04 Note Number of children: Two
DCF 150.04 Note Parent A:   $2,000 monthly income available for child support
DCF 150.04 Note   Court-ordered placement of the child for 219 days a year or 60%.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.